In a move aimed at improving
compliance under the goods and services tax (GST), manufacturers of pan masala
and tobacco products would have to follow a new procedure for registration and
filing monthly returns from April 1.
Based on a decision of the GST Council, the Central Board of Indirect Taxes and
Customs (CBIC) has notified a special procedure to be followed by a registered
person engaged in manufacturing of these goods for the registration and
disposal of packing machines. The move is aimed at assessing the production and
packaging facility of such units to ensure correct GST is paid as the sector is
seen to be prone to evasion.